Circular No.

Date

Related Rule/Act/Notification

Notfn. No. 34/98 Cus dated 13.06.98.

Special Additional Duty of Customs (SAD) - Goods for sale are exempted and need no debit in Passbook

Merchant exporters holding valid Passbook may debit other duties but are eligible for complete exemption from Special Additional Duty of Customs.

Circular No. 70/98 Cus dated 15.09.98.  

Notfn. No. 23/98 Cus dated 02.06.98.

Interwork Interface Unit (NIV) is eligible for Duty concession under Notification No. 23/98-Cus.- Boards Circular No. 70/98 dt. 15/98 superseded

Network Interface Unit is not a terminal equipment for purpose of notification.

Circulars No. 10/97 Cus dated 17.04.97, No. 28/97 Cus dated 30.07.97, No. 5/98 Cus dated 23.01.98, No. 19/98 Cus dated 20.03.98 & No. 33/98 Cus dated 13.05.98.

DEPB - Import (but not export) can be made on any seaport / airport/ ICDs against TRA

Facility for import at various port/airports/ICDs through TRA.

Circular No. 426/59/98 CX-6 dated 12.10.98.

EOUs / EPZ Units - Export cargo movement simplified Export Houses, etc. - 10% shipping Bills to be examined Other Exporters - Physical examination of 50% of consignments 

Movement of export goods from eligible factory on basis of self certification and reduced percentage of physical examination.

Export-Import Cargo-simplified Procedure at ACCs

Simplified procedure for examination and clearance of export and import cargo at Air Cargo Complex.

Manufacture and Other Operations in Warehouse Regulations, 1966.  

Notfn. No. 44/98 Cus NT dated 02.07.98.

EOUs- Bonding Procedure Liberalised

Liberalization of bonding procedure, abolishing physical control, audit of the unit etc.

EOUs- Misuse of CT3 facility - AR3A and rewarehousing certificate to be sent by post and not by hand 

Actual supply and re-warehousing of the goods to be ensured and procedure under AR3A followed. Copy of AR3A to be sent to Range by registered post.

Circular No. 54/98 Cus dated 21.07.98.  

Notfn. No. 53/97 Cus dated 03.06.97.

EPZ Units - Sftware transfer in DTA through data communication permitted

Facility of sale of computer software through data communication/tele-communication link into DTA extended to units working under EPZ scheme subject to Director of STP certifying the valuation.

Courier Imports and Exports (Clearance) Regulations, 1998.  

Circular No. 446/18/94 Cus-IV dated 30.05.95.

Export/ Import through Courier- Assessment of goods

Instructions and main features of the new Regulations.

Sections 58 & 69.

Re-export of diamonds from private bonded warehouse 

Goods (including diamond) imported by and into the private bonded warehouses in EPZ allowed to be re-exported subject to permission of Development Commissioner/BOA.

83/98

Circular F.No. 434/17/94 Cus-IV dated 16.05.94.  

Notfns. No. 104/94 and No. 101/95 dated 20.05.95

Marine freight containers clearance and re-export

Procedure of movement of container and containerized cargo. Monitoring of imported containers.

Customs and Central Excise Duties Drawback Rules, 1971 & 1995.

Drawback- Brand Rate/ Special Brand Rate Fixation- Period of Condonation of Delay in Filing Application Specified 
 

Condonation of delay in filing application for fixation of brand rate.

27/10/98   

605/70/98-DBK
 

Notfn. No. 77/98 Cus dated 16.10.98.

Special Advance Licensing Scheme for Electronics Products - Guidelines for

Salient features of Special Advance Licensing scheme for manufacturer exporters of electronic products.

No direct correspondence on Policy Issues by Ministries with Customs Commissionerates

Commissioners to avoid direct correspondence with other Ministries.

Circular No. 69/97 Cus dated 08.12.97.

DEPB - PMV Verification allowed upto 90 days instead of 30 days

Commissioner of Customs empowered to extend period of inquiry for determination/verification of the Present Market Value for a period not exceeding 90 days from the date of shipping bill. Show Cause Notice must be issued within the extended period.

Circular No. 50/97 Cus dated 17.10.97.

Disposal of uncleared/ unclaimed cargo of wholly owned Govt. undertakings

Procedure of disposal applicable to specified Central Government undertaking and wholly owned undertakings, both of Central Government and State Government.

76/98

12/10/98

Notfns. No. 34/97 Cus dated 07.04.97 & No. 48/98 Cus dated 17.07.98.

DEPB Scheme  
* DEPB Scrip utilisation for Imports under EPCG/ Project Import Schemes  
* Exemption from SAD also available

Goods imported under schemes like EPCG and Project Import can also be cleared against DEPB scrips. Exemption from Special Additional duty available. Duty debitable would take into account the concessional duty permitted under the partial exemption notification, if any, and not tariff rate of duty.

No Cess on Rubber Imports

Cess leviable on rubber produced in India and not on rubber imported under Rubber Act, 1947.

Notfns. No. 11/97 Cus dated 01.03.97 & No. 23/98 Cus dated 02.06.98.

Leather Industry Imports- End-use Bond Condition for Insole/ Midsole is Must for duty Exemption 

Nylon tricot flocking fabric eligible for exemption subject to end use conditions.

Fraudulant DEPB Scrips

List of parties who have procured DEPB scrips fraudulently.

8^th Report of the Estimate Committee.

Baggage Rules, 1998.

Baggage Imports by Tourists - 'Personal Effects' for Insole/ Midsole is Must for Duty Exemption

Items identified as personnel effects for purpose of Baggage Rules.

Circular No. 45/96 Cus dated 28.08.96.

DEEC & EPCG Scheme - Manufacturer - Exporters exempted from furnishing Bank Guarantee - Bond form prescribed 
 

Exemption from bank guarantee to manufacturer-exporters subject to conditions.

Notfn. No. 23/98 Cus dated 02.06.98.

NIU or fixed wireless terminal is not eligible to concessional rate of duty under Notif. No.23/ 98-Cus.

Network Interface Unit of fixed wireless terminal not eligible for duty concession.

Notfns. No. 42/98 Cus dated 30.06.98, No. 110/95 Cus & No. 111/95 Cus, both dated 05.06.95 & No. 28/97 Cus & No. 29/97 Cus, both dated 01.04.97.

EPCG Scheme - Documents prescribed for duty concession for import of irrigation equipment

Conditions for import of irrigation equipment for use in contract farming for export of Agro-products.

Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998.

MOT charges recovery under new regulations 

Revision of the rates of merchant overtime.

F.No. 305/147/93 FTT dated 31.01.94.  

Circular No. 59/98 Cus dated 12.08.98.  

Notfns. No. 53/97 Cus dated 03.06.97 & No. 12/98 Cus dated 27.04.98.

EOUs/ EPZ / EHTP Unit- Procedure for sub-contracting revised

Permission for sub-contracting to be given by the Assistant Commissioner in-charge of unit. Sub-contracting part of the production allowed for DTA units/other EOU/EPZ units subject to conditions.

Circulars No. 14/98 Cus dated 10.03.98 & No. 42/98 Cus dated 19.06.98.

EOUs / EPZ / EHTP / STP Units- Reliefs in Execution of B-17 Bond 
 

Bond amount to be equivalent to the duty leviable on sanctioned requirement of imported and indigenous capital goods plus the duty on the raw materials to be held in stock for 6 months only. Revised guidelines for security/surety for bond.

Circular No. 22/98 Cus dated 27.03.98.

EOU / EPZ / EHTP/ STP Units - Export through authorised courier agencies allowed

Units allowed to export goods through authorized courier agencies as per procedure for export of samples.

Notfn. No. 22/97 Cus NT dated 30.05.97.  

Circular No. 17/97 Cus dated 04.06.97.

Drawback - Non- availment of Modvat Certification Simplified 
 

Guidelines regarding requirement/acceptance of certificates of non-availment of Modvat facility for purpose of processing drawback claims.

Notfn. No. 67/98 Cus dated 01.09.98.  

Customs & Central Excise Duty Drawback Rules, 1995.

New AI Rates of Drawback Effective 2/9/98- Highlightsand Instructions 
 

Instruction regarding All Industry rate of drawback effective from 02.09.98.

Custom House Agent Licencing Regulation, 1984.  

Notfns. No. 44/97 dated 15.09.97 & No. 71/97 dated 19.12.97.

Customs House Agents Regulations Clarified

Clarification in respect of grant of license etc.

Custom House Agent Licencing Regulation, 1984.  

Notfns. No. 44/97 dated 15.09.97 & No. 71/97 dated 19.12.97.

Customs House Agents Regulations Clarified

Clarification in respect of grant of license etc.

Circular No. 36/98 Cus dated 25/98. 02.06.98.  

Section 50.

Drawback - Tourist Baggage eligible to DBK- Scheme changed

Procedure for grant of drawback and other export benefits on goods exported as tourist baggage.

Notfns. No. 61/98 Cus dated 05.08.98, No. 133/94 Cus dated 26.06.94 & No. 177/94 Cus dated 21.10.94.

8th EPZ at Kandivli, Moumbai

Kay-Foam EPZ notified as multi product zone.

F.No. 305/147/93 FTT dated 31.01.94. Notfns. No. 133/94 Cus dated 22.06.92, No. 53/97 Cus dated 03.06.97, No. 95/93 &No. 96/93, both dated 02.03.98 & No. 12/98 Cus dated 27.04.98.

EOUs/ EPZ/ EHTP Units - Moulds, jigs, tools, patternstion of credits 
 

Units permitted to remove moulds, jigs, tools etc. for job-work subject to conditions, sub-contracting of production process allowed even where the raw materials loss their identity or substantial manufacturing activity does not take place in the parent unit subject to conditions.

Passbook Scheme- clarification on granting and utilisation of credits 
 

Instruction regarding granting and utilization of credits under the old Passbook schemes.

Export Cargo movement by containers/ trucks from hinterland to Seaport / Air Cargo complexes - Procedure Prescribed 
 

Procedure of movement of export cargo by containers/trucks from hinter land to ports/air cargo complex.

Circular No. 63/97 Cus dated 21.11.97 & No. 15/98 Cus dated 11.03.98.

Manufacturer- importers of electronic goods with investment of Rs 3 crores covered by Fast Track Clearance Scheme for imports 
 

Manufacturer/importer of electronic goods having investment of Rs.3 crores and above eligible for facility of fast track clearance for goods imported.

Notfn. No. 3/89 Cus dated 09.01.89.

Exhibits import eased - BG only for 100% of value and re-export bond- Facility not available for individual display

Uniformity in requirement of bond and bank guarantee at Customs Houses in respect of goods imported duty free for display or use at fair, exhibition etc.

Notfns. No. 138/91 Cus and No. 140/91 Cus, both dated - ,No. 33/97 Cus dated 01.04.97 & No. 53/97 Cus dated 03.06.97.

EOUs-Software sale through data communication link on certification of valuation

EOUs permitted to sell software through data communication link or telecommunication links subject to conditions that the Director of STP certifies the valuation

8^th Report of Estimates Committee

Goods detained at International Airports - Procedure for disposal modified

Balance amount to be refunded to owner/passenger after deducting customs duty etc. from revenue obtained on disposal of confiscated goods.

Section 72.

Bonded Warehouses - Irregularities Detected

Procedure for checking irregularities in respect of clearance of goods from bonded warehouse.

Duty Drawback Rules, 1995.  

Circular No. 68/97 Cus dated 02.12.97.

DEPB - Brand Rate Fixation - No time limit for fixation

Extension of brand rate of drawback to exports under DEPB and relaxation of time limit for filing brand rate application.

Circulars No. 25/98 Cus dated 20.04.98 and No. 34/98 dated 19.05.98.

Drawback - Non-availment of Modvat certification not necessary for handloom products certified by HEPC

Non-availment of modvat certificate not necessary for handloom projects certified by HEPC.

Notfn. No. 34/97 & 48/98 Cus dated 17.07.98.

DEPB - Exemption from Special Addl. Duty (SAD)- A few Illustrations 

Special addition duty not to be levied on portion of value the duty payable on which is covered by credit since DEPB imports are exempt from the duty.

Customs & Central Excise Duty Drawback Rules, 1995.

Conversion to SBs to DBK SBs - Power Delegated to Commissioners 
 

Delegation of powers for conversion of shipping bills to drawback shipping bills.

Vitamins Illegal Imports

Clearances of import consignment of ‘Vitamins/Vitamins Mixes’ to be stopped.

ICD at Garhi Harasaru (Gurgaon)

Permission of setting up ICD at Gurgaon to M/s. Continental Warehousing Corporation Ltd.,

Notfn. No. 36/96 Cus dated 23.07.96  

Customs Tariff Act, 1975.

separately under two different serial Nos. of the same notification be allowed the benefit of notification - Clarification on 
 

Classification and entitlement for exemption to be based on the criteria of main function of the machine in cases of ‘combination machines’.

Circular No. 23/94 Cus.  

Sections 46 & 111(O). Bill of Entry (Forms) Regulations, 1976.  

Project Imports Regulations, 1986.

Imports under leasing arrangement- BE may be filed in the name of importer and lessor

Imports under project import or other exemptions require filing of the bill of entry in joint name of importer and leasing company.

Circular No. 27/98 Cus dated 21.04.98.

EOUs/ EPZ Units - CG depreciation norm raised to 90%

Norms of deprecation for capital goods other than computers and computer peripherals.

Circular No. 14/98 Cus dated 10.03.98. Notfn. No. 6/98 CE (NT) dated 02.03.98.

EOUs/ EPZ Units - Iption to Execute Single B-17 Bond (sur) or Bond and BG upto 5% of Bond Value

Units unable to give a surety for the consolidated B-17 Bond allowed to execute the bond coupled with security of 5% of the bond value in the form of bank guaranty or cash deposit or any other mode of security recognized by the Government.

Reopening of Assessment

Established practice of assessment not to be changed without prior orders of the Commissioners.

Efficiency Improvement in Excise & Customs Deptt.

Instruction for improving communication between department and the public/trade and providing quality service.

Gold/ Silver/ Platinum from nominated agencies by exporters - Registration with Excise/ Customs  Commissioners required

Circular No. 234/98 Cus dated 20.04.98.  

Section 4.

Clarification regarding registration of importer and exporter under the gold, silver and platinum jewelry export promotions schemes.

Transfer of imported goods for re-warehousing - CustomsInstructions Changed

Circular No. 41/97 Cus dated 19.09.97 and No. 72/97 Cus dated 23.12.97.

Transfer of imported goods for re-warehousing from measure port to inland warehousing station subject to transit bond or an insurance policy.

DEPB - Relevant Exchange Rate for Determining FOB Value will be same as laid down in EXIM Policy

Relevant exchange rate for determining FOB value of exports for the purpose of calculating DEPB entitlement will be as laid down in relevant paragraph of the Hand Book of the Procedures.

Exports as Tourist Baggage purchased in Free forex- Procedure for Export Benefits

Section 50.

Drawback and other benefits on export goods exported as tourist baggage allowed subject to conditions.

EOUs/ EPZ/ EHTP/ STP Units - Computer Peripherals also coveed under depreciation norms

Circular No. 27/98 Cus dated 21.04.98.

Depreciation norms for computers will also apply to computer peripherals.

Non-availment of Modvat- Instructions Changed for Certification

Notfn. No. 22/97 Cus NT dated 30.05.97. Circular No. 25/98 Cus dated 24/98.

Requirement of certificates regarding non-availment of Modvat facility.

DEPB Scheme- Imports under TRA Procedure

Circulars No. 10/97 Cus dated 17.04.97, No. 28/97 Cus dated 30.07.97, No. 5/98 Cus dated 23.01.98 and No. 19/98 Cus dated 20.03.98.

Relaxation in facility of imports at various port/airports/ICDs through TRA procedure.

EPCG Scheme- Monitoring of Export Obligation Board's instructions amended

Circular No. 5/97 Cus dated 14.03.97. Notfns. No.28/97 Cus & No. 29/97 Cus, both dated 01.04.97 and No. 110/95 Cus & No.111/95.

Instructions regarding monitoring of export obligation and filing of bond/bank guarantee.

EPCG/ DEEC Schemes - Changes in EXIM Policy (April '98) explained

Notfns. No.8/98 to No. 10/98, all dated 23.04.98.

Changes in EPCG and Duty Exemption schemes introduced w.e.f. 13.04.98.

Export through Land Customs Station - FOB Value of Exports Determination

For exports by land the FOB value will include the cost of transportation from point of loading of export goods upto the Land Customs Station.

Notfn. No. 81/97 Cus dated 24.10.97.

Acrylic Top and Acrylic Tow are also leviable to antidumping duty

Acrylic top and acrylic tow are subject to anti dumping duty.

Bonded warehouses for diamonds import and re-export 

Procedure for setting up private/public bonded warehousing for import and re-export of cut and polished/coloured gems, rough diamonds etc.

Circulars No. 305/52/85-FTT dated 15.04.87 & No. 314/19/94-FTT Part-VI dated 11.04.97.

Depreciation Norms for Computers and CG Changed for EOUs

Revised rates of depreciation for computers and capital goods being de-bonded.

Notfn. No. 11/97 Cus dated 01.03.97.

Size tabs import with hangers allowed

Size tabs used with hangers allowed duty free.

Notfn. No. 22/97 Cus NT dated 30.05.97, Circular No. 17/97 Cus dated 04.06.97.

Duty Drawback - Guidelines for Requirement / Acceptance of Certificate of Non-availment of Modvat

Guidelines regarding requirement/acceptance of certificate of non-availment of Modvat for processing of drawback claim.

Circulars No. 38/96 Cus dated 09.07.96, No. 27/97 Cus dated 08.07.97 and No. 48/97 Cus dated 13.10.97.

Gem & Jewellery EP schemes - Customs Procedure for Import by Nominated Agencies Notified

Procedure of import of gold, silver and platinum by the nominated agencies.

Notfn. No. 11/97 Cus dated 01.03.97

Flint Buttons Import Clearance as Opthalmic Blanks to be Checked

Flint buttons not eligible for duty exemption.

Samples for DTA Sale/ Export

Procedure of clearance of samples to DTA and for export.

Notfn. No. 85/97 Cus

Anti-dumping Duty on PTA

PTA leviable to anti dumping duty if the exporter is different from specified manufacturer.

Circular No. 44/97 Cus dated 30.09.97.

Duty on CTV component 

The question whether the components in a particular import is required to be further worked upon is a matter of fact to be determined by the assessing officer.

Circulars No. 10/97 Cus dated 17.04.97, No. 28/97 Cus dated 30.07.97 and No. 5/98 Cus dated 23.01.98. Notfn. No. 34/97 Cus dated 07.04.97.

TRA facility extended to more ports/ airports

Extension of facility for imports at various Ports/Airports/ICDs through TRA.

Notfn. No. 133/94 Cus dated 22.06.94.

EOUs/ EPZ Units - guidelines prescribed for Destruction of Scrap/ Waste

Clarification on validity of actions taken under rescinded notifications

Notfns. No. 95/93 Cus & No. 96/93 Cus, both dated 02.03.93, No. 138/91 Cus & No. 140/91 Cus, both dated 20.10.91 & No. 133/94 Cus dated 22.06.94.

EHTP/ STP Units - Duty Free Laptop Computers & Video Projection Systed allowed to be taken outside the bonded area 
 
 

Imported laptop computer and video projection system may be taken out (of unit) temporarily subject to conditions.

Circular No. 40/97 Cus NT dated 19.09.97.  

Notfn. No. 14/98 & No. 15/98 Cus NT both dated 27.02.98. Section 95.

Coastal Goods - Customs Procedure Relaxed  
 

Vessels carrying coastal goods exclusively exempted from delivery of Advise Book to customs subject to conditions.

Circular No. 63/97 Cus dated 21.11.97.

Fast Track Clearance of Import Cargo  
 

Modification in scheme of fast track clearance of goods imported by eligible importers.

Single Bond required for Surety/ security  
 

Execution of single bond before jurisdictional Assistant Commissioner of Customs or Central Excise.

Customs Valuation (Determination of Price of Imported Goods) Rules, 1998. Notfn. No. 10/98 Cus NT dated 19.02.98.

Customs Valuation Rule 10A - Rejection of Declared Value 
 

Provision for rejection of declared value introduced.

Section 61.

Application before expiry  
 

Application for extension of warehousing period to be filed well before its expiry. In exceptional circumstance extensions can be granted by Chief Commissioner even after expiry of initial/extended warehousing period.

Section 48.  

F.No. 446/44/92 Cus-IV dated 29.09.97.

Disposal of unclaimed/uncleared cargo-Procedure Announced 
 

Procedure for disposal of unclaimed/uncleared cargo lying in Air Cargo Complexes.

Assessing Officers to Sign in Full with Rubber Stamp 
 

Assessing officers to sign in full followed by their names preferably by rubber stamps.

Notfn. No. 94/96 dated 16.12.96. Section 20.  

Circular No. 61/95 dated 06.06.95.

Exhibits Re-import from Abroad - Only One Examination for Customs Clearance 

Re-imported goods to be examined only once and cleared expeditiously.

Section 90.  

Notfn. No. 211/83.Cus dated 23.07.83

Ship Stores/Ship Spares Clearance from Bonded Warehouse and Despatch to Shipping Corpn. -Strict Escort Instructions

Ships stores or ship spares to be escorted when cleared from bond to naval ships.

Notfn. No. 11/97 Cus dated 01.03.97.

Duty Exemption to Software for Data Processing Machines Only - software for Telecom, Medical, etc. Applications Not Eligible

Exemption not to cover software for telecom, medical or other applications.

Notfn. No. 11/97 Cus dated 01.03.97. Section 2 (26).

Duty free import of goods be accredited journalists

Duty exemption available to imports by accredited journalists thorough authorized courier or post but not through baggage of another person.

Circulars No. 28/97 Cus dated 30.07.97 & NO. 10/97 Cus dated 17.04.97.

DEPB Scheme - Imports Facility through TRA at Hyderabad

Where DEPB registered at Hyderabad Airport or ICD imports allowed at Mumbai and Chennai ports through use of TRA.

Customs Notification/ Circular etc. to contain - Running Serial Numbers

Circulars/Instructions/Orders to field formations which are of a general nature to be issued after obtaining serial numbers from Cus-III Section.

3/98

Circulars No.27/97 dated 08.07.97 & No. 48/97 dated 13.10.97.

BG for 5% of gold value (and not bond amount) obtained for nominated agencies

Bonds executed by gems & jewellery exporters for taking duty free gold from nominated agencies to be secured by bank guarantee of 5% of the value of gold.

 2/98

Customs Staff for Handling Addl. Work Load
 

Procedure for staffing at customs airport/cargo complexs/FPOs.